医院成本核算网络化管理设想

Assumption of Network Management about Hospital Costing

计划经济下的中国医院,成本意识淡漠。随着市场经济的发展,成本核算已成为医院生存和发展的必然。网络化管理可以提高成本核算的准确性和及时性,可以调整医院资源合理化使用。本文提出医院网络化管理的基本模式,并藉以解决成本核算过程中存在的各种问题。

Chinese hospitals were lack of consciousness for costing under the system of planned economy . With the development of market economy, it is necessary to have costing for exist and development of hospitals. Network management can improve costing accurately and in time, regulating rational use of hospital resources . This paper brings forward the principal mode of network management in hospitals, by means of which some problems could be resolved during the course of hospital costing.